It was found that system boundaries in regard to the economic,
environmental and social assessments did not always correspond.
For example, LCAs (parallel to the Environmental LCC) often omit
emissions related to the production and disposal of the capital
goods included in the economic assessments, while in traditional welfare cost assessments, national geographical
scopes are often applied and global boundaries are typically
applied in LCAs. Reapplying cost assessment results from one study as input data
in other studies may induce inaccuracies and biased results which
are not easily identifiable. For example, Massarutto (2011) used
the cost functions of Tsilemou (2006) as the basis for financial costs
in a Societal LCC, but transfers were not excluded from the cost
functions, while Jamasb and Nepal (2010) included gate fees as
revenues in a welfare economic assessment (called ‘‘Societal Cost Benefit Analysis’’ by the authors). This is also important when
studies use European cost data, such as Damgaard et al. (2011)
and Karagiannidis et al. (2013), since transfers may differ between
countries.